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Rental Income and a Family Loan

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My wife's folks want to buy our house, but not move in for a few years until they are fully retired. So they would rent it out in the meantime.

We would then move and buy another place. Our folks don't have the full amount to buy the house so would need a mortgage. As they cannot get a mortgage (due to age and being partially retired), I will keep the house in our name and change our mortgage to a buy to let.

In numbers as an example:

House price is £175k

Current Mortgage is £120k

Folks will give (loan) us £75k

New buy to let mortage £100k

So we will take out the £55k equity to buy our new house.

For tax purposes what is the best way to account for the rental income? As we propose that all the rental income net of the buy to let mortgage should all go to our folks because we have extracted our equity.

Can we draw up a loan agreement (on the £75k) between ourselves and our folks that matches the loan interest repayments to the net income. I.e. we recognise no income, so pay no tax. So our folks recognise the income and pay tax at their end? Or is there another way?

I am a bit unsure of this, as our tax return would look odd, having rental income and expenses netting to nil exactly.

Thanks!

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